AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required

Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now →

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

High Court Expands Exemption Scope u/s 8(5)(b) of CST Act; Clarifies Refunds Require Proof of Unjust Enrichment.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....The High Court addressed the power to grant exemptions u/s 8(5)(b) of the CST Act, ruling that it extends beyond "registered dealers" to include other specified categories. This interpretation was supported by previous judgments. The Court also discussed unjust enrichment, stating that refunds are not automatic unless it's proven that tax liability wasn't passed on to consumers. The decision referenced a Supreme Court case emphasizing that the tax component is typically included in the final product cost. Ultimately, the Court upheld the original judgment, dismissing the revision petitions.....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

High Court Expands Exemption Scope u/s 8(5)(b) of CST Act; Clarifies Refunds Require Proof of Unjust Enrichment.